| Arizona |
Arizona Tax Court. Court of general jurisdiction established in 1988. It has Jurisdiction over disputes anywhere in the state involving imposition, assessment, or collection of taxes. The court adjudicates cases involving state taxes, municipal sales taxes, property taxes, and appeals from the Property Oversight Commission. Superior court judge serves.
|
| |
|
| Federal Courts |
U.S. Tax Court.
|
| |
|
| Indiana |
Indiana Tax Court. Intermediate appellate court established in 1986 has exclusive jurisdiction over any case arising under Indiana tax laws that is an initial appeal of a final determination made by the Indiana Department of State Revenue or Indiana Board of Tax Review. It has jurisdiction over certain appeals from Department of Local Government Finance, and appeals of inheritance tax determinations from probate courts (original tax appeals). One judge court.
|
| |
|
| Maryland |
Maryland Tax Court. Independent unit of state government. Created in 1959 to perform quasi-judicial functionsrelated to tax issues. The court was formerly the State Tax Commission. It is a court of record; hearings are de novo and held statewide. Judges travel to various counties to hear real property valuation appeals.
|
| |
|
| Minnesota |
Minnesota Tax Court. Specialized executive branch court established by the legislature to hear tax-related cases (Minn. Stat. Ch. 271). Jurisdiction is over appeals of orders issued by the Commissioner of Revenue and local property tax valuations, classification, equalization, or other exemptions. Judges have expertise in tax laws and travel throughout the state to conduct trials.
|
| |
|
| New Jersey |
New Jersey Tax Court. Court of limited jurisdiction. Judges hear appeals of tax decisions by County Boards of Taxation, and appeals on decisions made by the Direct Division of Taxation on matters such as state income, sales and business taxes, and homestead rebates. Appeals from Tax Court decisions are heard in the Appellate Division of Superior Court. The twelve judges are appointed by the governor and serve terms of seven years.
|
| |
|
| Oklahoma |
Oklahoma Court of Tax Review. Ad hoc, consisting of general district court judges. The court hears appeals of administrative agency decisions and appeals from the lower court. This is a court of limited jurisdiction.
|
| |
|
| Oregon |
Oregon Tax Court. Exclusive jurisdiction over tax appeals under state laws, including personal income tax,property tax, corporate excise tax, timber tax, local budget law, and property tax limitations. The court has two divisions: Magistrate Division and Regular Division. Generally, appeals to the court are filed and heard by theMagistrate Division. The decision may be appealed to the Regular Division, unless it is a small claims matter.
|
| |
|
